(1) A
member of plan 2 who was a member of the public employees'
retirement system while employed providing emergency medical
services for a city, town, county, or district and whose job was
relocated from another department of a city, town, county, or
district to a fire department, or a member of the public
employees' retirement system who is eligible for membership in
plan 2 under RCW 41.26.030(4)(h), has the following options:
(a) Remain a member of the public employees' retirement
system; or
(b) Leave any service credit earned as a member of the
public employees' retirement system in the public employees'
retirement system, and have all future service earned in the law
enforcement officers' and firefighters' retirement system plan 2,
becoming a dual member under the provisions of chapter 41.54 RCW;
or
(c) Make an election no later than June 30, 2013, filed in
writing with the department of retirement systems, to transfer
service credit previously earned as an emergency medical
technician for a city, town, county, or district in the public
employees' retirement system plan 1 or plan 2 to the law
enforcement officers' and firefighters' retirement system plan 2
as defined in RCW 41.26.030. Service credit that a member elects
to transfer from the public employees' retirement system to the
law enforcement officers' and firefighters' retirement system
under this section shall be transferred no earlier than five
years after the effective date the member elects to transfer
except under subsection (3) of this section, and only after the
member earns five years of service credit as a firefighter
following the effective date the member elects to transfer except
under subsection (3) of this section.
(2) A member of plan 1 who was a member of the public
employees' retirement system while employed providing emergency
medical services for a city, town, county, or district and whose
job was relocated from another department of a city, town,
county, or district to a fire department has the following
options:
(a) Remain a member of the public employees' retirement
system; or
(b) Leave any service credit earned as a member of the
public employees' retirement system in the public employees'
retirement system, and have all future service earned in the law
enforcement officers' and firefighters' retirement system plan 1.
(3)(a) A member who elects to transfer service credit under
subsection (1)(c) of this section shall make the payments
required by this subsection prior to having service credit earned
as an emergency medical technician for a city, town, county, or
district under the public employees' retirement system plan 1 or
plan 2 transferred to the law enforcement officers' and
firefighters' retirement system plan 2. However, in no event
shall service credit be transferred earlier than five years after
the effective date the member elects to transfer, or prior to the
member earning five years of service credit as a firefighter
following the effective date the member elects to transfer,
except under (e) of this subsection.
(b) A member who elects to transfer service credit under
this subsection shall pay, for the applicable period of service,
the difference between the contributions the employee paid to the
public employees' retirement system plan 1 or plan 2 and the
contributions that would have been paid by the employee had the
employee been a member of the law enforcement officers' and
firefighters' retirement system plan 2, plus interest on this
difference as determined by the director. This payment must be
made no later than five years from the effective date of the
election made under subsection (1)(c) of this section and must be
made prior to retirement, except under (e) of this subsection.
(c) For a period of service transferred by a member eligible
for membership in plan 2 under RCW 41.26.030(4)(h), the employer
shall pay an amount sufficient to ensure that the contribution
level to the law enforcement officers' and firefighters'
retirement system will not increase due to this transfer. This
payment must be made within five years of the completion of the
employee payment in (b) of this subsection.
(d) No earlier than five years after the effective date the
member elects to transfer service credit under this section and
upon completion of the payment required in (b) of this subsection
except under (e) of this subsection, the department shall
transfer from the public employees' retirement system plan 1 or
plan 2 to the law enforcement officers' and firefighters'
retirement system plan 2: (i) All of the employee's applicable
accumulated contributions plus interest and an equal amount of
employer contributions; and (ii) all applicable months of
service, as defined in RCW 41.26.030(14)(b), credited to the
employee under this chapter for service as an emergency services
provider for a city, town, county, or district as though that
service was rendered as a member of the law enforcement officers'
and firefighters' retirement system plan 2.
(e) If a member who elected to transfer pursuant to this
section dies or retires for disability prior to five years from
their election date, the member's benefit is calculated as
follows:
(i) All of the applicable service credit, accumulated
contributions, and interest is transferred to the law enforcement
officers' and firefighters' retirement system plan 2 and used in
the calculation of a benefit.
(ii) If a member's obligation under (b) of this subsection
has not been paid in full at the time of death or disability
retirement, the member, or in the case of death the surviving
spouse or eligible minor children, have the following options:
(A) Pay the bill in full;
(B) If a continuing monthly benefit is chosen, have the
benefit actuarially reduced to reflect the amount of the unpaid
obligation under (b) of this subsection; or
(C) Continue to make payment against the obligation under
(b) of this subsection, provided that payment in full is made no
later than five years from the member's original election date.
(f) Upon transfer of service credit, contributions, and
interest under this subsection, the employee is permanently
excluded from membership in the public employees' retirement
system for all service transfers related to their time served as
an emergency medical technician for a city, town, county, or
district under the public employees' retirement system plan 1 or
plan 2.
[2007 c 304 § 1; 2005 c 459 § 2; 2003 c 293 § 1.]
NOTES:
Expiration date -- 2007 c 304: "This act expires July 1, 2023." [2007 c 304 § 4.]
Expiration date -- 2005 c 459 § 2: "Section 2 of this act expires July 1, 2023." [2007 c 304 § 2; 2005 c 459 § 3.]
Expiration date -- 2003 c 293: "This act expires July 1, 2023." [2007 c 304 § 3; 2003 c 293 § 2.]